2014 (10) TMI 410 - SC - Central Excise

Waiver of pre deposit - Transfer of cases - it was submitted that, if this Court desires a uniform decision to be rendered by the Tribunal, then all cases pending at Hyderabad, Bangalore and adjacent areas be transferred to CESTAT, Bangalore. - Held that - list of cases that has been given by Mr. Radhakrishnan which are pending at Bangalore be adjudicated along with other cases pending at CESTAT Hyderabad and other places, we think that all the cases should be heard by a Full Bench, presided over by the President CESTAT so that in the ultimate eventuate, uniform order is passed. Assessee directed to make pre deposit - On such deposition being made, the appeals which have been dismissed shall be revived and be transferred to the CESTAT at Bangalore for appropriate adjudication in accordance with law.

Summary

Issues: Transfer of cases to ensure uniform decision, waiver of pre-deposit demand, constitution of Full Bench for hearing cases, direction for pre-deposit in specific appeals

In this judgment by the Supreme Court, the issue at hand was the transfer of cases pending before the Tribunal relating to irrigation projects to ensure a singular judgment. The Court directed the transfer of cases pending at various benches to the Principal Seat for a uniform decision. The Revenue's senior counsel submitted a list of 47 cases pending before CESTAT, Bangalore, proposing the transfer of cases from Hyderabad, Bangalore, and adjacent areas to CESTAT, Bangalore for a uniform decision. The appellant's senior counsel agreed to the transfer but requested a waiver of the pre-deposit demand.

After hearing both parties, the Court directed that the cases pending at Bangalore, along with others, be adjudicated by a Full Bench presided over by the President of CESTAT to ensure a uniform order. Specific appeals by the assessee-appellant were disposed of with a direction to deposit specific amounts as pre-deposit within six weeks to revive the dismissed appeals. Once the deposit is made, the appeals would be transferred to CESTAT Bangalore for appropriate adjudication without expressing any opinion on the merits of the case. The Tribunal was instructed to dispose of the appeals by a specified date.

Ultimately, the appeals were disposed of accordingly, with no order as to costs. The judgment focused on ensuring a uniform decision by transferring cases to a single bench, constituting a Full Bench for hearing, and providing specific directions for pre-deposit in certain appeals.